Accounting for OREO & ALLL: Part 2 – ALLL
Two hour tele-web seminar September 28, 2012

This tele-web seminar will begin on Friday, September 28, 2012 at 11:30 AM to 1:30 PM Pacific Time.

This session provides the knowledge to maintain an appropriate level of ALLL to meet regulatory guidelines. It will focus on preparing you to meet the requirements outlined in the Interagency Guidance. You will learn the specifics of ALLL accounting and receive practical recommendations related to supporting your own valuations.


  • Available Guidance
  • Nature & Purpose of the ALLL
  • Key Concepts
  • Discussion of ASC 450-10-05 (formerly FAS 5) & ASC 310-10-35 (formerly FAS 114)
  • Environmental Factors to Consider in the Estimation of Credit Losses
  • Responsibilities of Management, Directors & Auditors
  • Loan Grading & Review Systems
  • Loan Review Policies.


CEO’s, CFO’s, controllers, auditors, accountants, senior lenders and loan review personnel.


Rodney McFadden is a Financial Institution Audit Division Manager for Pattillo, Brown & Hill, L.L.P. During his tenure, he has conducted Internal and External Audits, Regulatory Compliance Examinations, Trust Audits and Loan Reviews. Rodney has specialized in Internal Audits, Regulatory Compliance Examinations and Bank Secrecy Act (BSA) examinations for the last 5 years. Rodney has been an instructor for the Texas Banker’s Association Internal Audit School and their Bank Secrecy Act Audit Seminar.

Credit Information

2.0 total credits


Member price: $250.00 | Non member price $500.00